International Tax Agreements Amendment Bill (No. 2) 2002

Type: Government
Portfolio: Treasury
Originating house: House of Representatives
Status: Act
Parliament no: 40

Summary

Amends the International Tax Agreements Act 1953 to: give legislative authority to protocols to amend an existing convention between Australia and Canada and an existing agreement between Australia and Malaysia in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; ensure that interest that is currently not taxable in Australia does not become so as a result of changes in the International Tax Agreements Amendment Act (No. 1) 2002 to the convention between Australia and the United States of America in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; and make minor technical amendments.

Progress

House of Representatives
Introduced and read a first time	19 Sep 2002
Second reading moved	19 Sep 2002
Second reading agreed to	13 Nov 2002
Third reading agreed to	13 Nov 2002

Senate
Introduced and read a first time	14 Nov 2002
Second reading moved	14 Nov 2002
Second reading agreed to	05 Dec 2002
Third reading agreed to	05 Dec 2002


Assent Act no.: 129 Year: 2002	11 Dec 2002

Documents and transcripts

Text of bill

First reading

Explanatory memoranda

Explanatory Memorandum

Transcript of speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

Bills Digest

Notes

An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)

Helpful information

Text of bill

First reading: Text of the bill as introduced into the Parliament
Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

Senate

House of Representatives

Get informed

Bills

Committees

Committees

Get involved

Visit Parliament

Website features

Parliamentary Departments